#section 40(a)(ia)
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710 articlesIncome Tax
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No re-assessment by AO u/s 147 in case of unprocessed original return
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Reimbursement on account of secondment of employees cannot be treated as FTS: ITAT Delhi
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AO restricting TDS claim unjustified as it is not as directed by Tribunal: Delhi HC
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No Section 36(1)(iii) Disallowance of Interest Based on Incorrect AO Assumption of Interest-Bearing Funds use for CWIP
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Addition merely based on retracted statement without any incriminating material unsustainable: ITAT Ahmedabad
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TDS on unfinished work deductible post receipt of 100% revenue of project: ITAT Delhi
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Delay in filing appeal not condoned as sufficient cause not shown: ITAT Pune
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Employees’ contribution to EPF/ESI after prescribed due date disallowed u/s 36(1)(va): Kerala HC
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Written off of obsolete inventory permissible as in accordance with accounting standards: ITAT Delhi
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Payment by Indian Entity to AE Abroad Not ‘FTS’ if No Technical Skill Provided: Bangalore ITAT
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No Assessment Order could be Passed in name of Non-Existent Entity after an intimation was given to AO
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Section 40(a)(ia) Disallowance Unjustified if AO failed to Establish Section 194C Applicability
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Letters of Comfort will construe as an International Transaction u/s 92B
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